APPALACHIAN ELECTRIC COOPERATIVE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: APPALACHIAN ELECTRIC COOPERATIVE (EIN 62-0116541)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-11-13
IRS object ID: 202523179349308402
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-13T15:30:17-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	621170651	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BROWN JAKE & MCDANIEL PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2607 KINGSTON PIKE SUITE 110	AddressLine1Txt
City	KNOXVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	379193336	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	620116541	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	APPALACHIAN ELECTRIC COOPERATIVE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	APPA	BusinessNameControlTxt
Phone	8654752032	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 400	AddressLine1Txt
City	NEW MARKET	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37820	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSH COMPTON	PersonNm
Person Title	GM AND EXECUTIVE VP	PersonTitleTxt
Phone	8654752032	PhoneNum
Signature	2025-11-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	HALEY S SLAGLE CPA	PreparerPersonNm
PTIN	P00732084	PTIN
Phone	8656378600	PhoneNum
Preparation	2025-11-13	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOSH COMPTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 400	AddressLine1Txt
City	NEW MARKET	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37820	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$139,121,874	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.AECOOP.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1940	FormationYr
Legal Domicile State	TN	LegalDomicileStateCd
Activity Or Mission	DISTRIBUTION OF ELECTRICITY TO MEMBERS/OWNERS.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	124	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$118,828,860	PYProgramServiceRevenueAmt
CY Program Service Revenue	$129,163,628	CYProgramServiceRevenueAmt
PY Investment Income	$742,671	PYInvestmentIncomeAmt
CY Investment Income	$660,057	CYInvestmentIncomeAmt
PY Other Revenue	$7,556,287	PYOtherRevenueAmt
CY Other Revenue	$9,298,189	CYOtherRevenueAmt
PY Total Revenue	$127,127,818	PYTotalRevenueAmt
CY Total Revenue	$139,121,874	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$14,982,417	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$15,745,366	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$104,348,808	PYOtherExpensesAmt
CY Other Expenses	$118,022,083	CYOtherExpensesAmt
PY Total Expenses	$119,331,225	PYTotalExpensesAmt
CY Total Expenses	$133,767,449	CYTotalExpensesAmt
PY Revenues Less Expenses	$7,796,593	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$5,354,425	CYRevenuesLessExpensesAmt
Total Assets BOY	$290,575,459	TotalAssetsBOYAmt
Total Assets EOY	$293,603,719	TotalAssetsEOYAmt
Total Liabilities BOY	$159,555,675	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$157,549,190	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$131,019,784	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$136,054,529	NetAssetsOrFundBalancesEOYAmt
Mission	DISTRIBUTION OF ELECTRICITY TO MEMBERS/OWNERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	APPALACHIAN ELECTRIC COOPERATIVE WAS FORMED IN 1940 AS A MEMBER-OWNED COOPERATIVE AND IS HEADQUARTERED IN NEW MARKET, TENNESSEE. AEC EXISTS TODAY TO DISTRIBUTE QUALITY ELECTRICITY AT THE LOWEST POSSIBLE COST, PROMOTE AND FACILITATE ECONOMIC DEVELOPMENT, AND ENHANCE THE QUALITY OF LIFE FOR ITS MEMBERS. THE COOPERATIVE PURCHASES POWER FROM THE TENNESSEE VALLEY AUTHORITY AT WHOLESALE AND SUPPLIES POWER TO 52,018 MEMBERS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	71	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	124	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$128,640,814	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$10,481,060	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KIMBERLY SANDLIN	PersonNm
Phone	8654752032	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 400	AddressLine1Txt
City	NEW MARKET	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37820	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JOSH COMPTON
GM AND EXECU	55.00	Yes (X)	$250,315	$0	$114,131
ADAM NEWCOMB
DIRECTOR ENG	50.00		$155,123	$0	$64,947	Yes (X)
BLAKE MCNEW
VP OF OPERAT	50.00		$145,080	$0	$67,930	Yes (X)
DEXTER LOWE
LINEMAN	50.00		$155,590	$0	$56,199	Yes (X)
JAMES CHAMBERS
OPERATING SU	50.00		$150,133	$0	$58,250	Yes (X)
TRAVIS COLLINS
LINEMAN	50.00		$141,100	$0	$44,140	Yes (X)
CONARD FRYE
VP/ADMIN TO	0.00		$167,444	$0	$5,455		Yes (X)
KIMBERLY SANDLIN
CFO	55.00	Yes (X)	$126,054	$0	$32,371
GARRY JETT
PRESIDENT	12.00	Yes (X)	$18,896	$0	$0			Yes (X)
JOHN AUSTIN
SECRETARY/TR	8.00	Yes (X)	$16,866	$0	$0			Yes (X)
MIKE NORTON
DIRECTOR	8.00		$16,474	$0	$0			Yes (X)
MIKE HICKS
DIRECTOR	8.00		$15,776	$0	$0			Yes (X)
SUE MCBEE
DIRECTOR	8.00		$15,156	$0	$0			Yes (X)
MARK ISOM
VICE-PRESIDE	8.00	Yes (X)	$14,517	$0	$0			Yes (X)
BUDDY LEE
DIRECTOR	8.00		$14,345	$0	$0			Yes (X)
TIM COLLINS
DIRECTOR	8.00		$14,294	$0	$0			Yes (X)
RANDY BAXLEY
DIRECTOR	8.00		$13,958	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,431,121	TotalReportableCompFromOrgAmt
Total Other Compensation	$443,423	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	8	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	Address Line2ContractorAddress/USAddress/AddressLine2Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
QUANTA TELECOMMUNICATIONS SERVICES
10000 ENERGY DRIVE SOUTH TOWER	SUITE 400	SPRING	TX	77389	FIBER CONTRACT	$9,085,124
ERVIN CABLE CONSTRUCTION LLC
PO BOX 932157		ATLANTA	GA	311932157	FIBER CONTRACT	$2,885,601
SERVICE ELECTRIC COMPANY
PO BOX 3656		CHATTANOOGA	TN	37404	ELEC CONTRACTOR	$2,519,967
XYLEM TREE EXPERTS
208 E PLUME ST SUITE 250		NORFOLK	VA	23510	ROW CONTRACTOR	$2,365,528
TRENT ENTERPRISES
329 LANDFILL ROAD		JEFFERSON CITY	TN	37760	GEN CONTRACTOR	$772,060

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALE OF ELECTRICITY	221000	$127,952,020	$127,952,020
CUSTOMERS' FORFEITED DISCOUNT	221000	$688,794	$688,794
OTHER ELECTRIC REVENUE	221000	$522,814	$522,814

Field	Value	IRS element (for citing)
Total Program Service Revenue	$129,163,628	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$660,057	TotalRevenueColumnAmt
Exclusion	$660,057	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
RENT FROM ELECTRIC PROPERTY	221000	$8,537,520	$8,537,520
MISCELLANEOUS	221000	$760,669	$760,669

Field	Value	IRS element (for citing)
Other Revenue Total	$9,298,189	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$139,121,874	TotalRevenueColumnAmt
Related Or Exempt Func Income	$129,163,628	RelatedOrExemptFuncIncomeAmt
Exclusion	$9,958,246	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$684,312	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$10,070,554	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,062,697	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,110,529	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$817,274	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$28,675	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$47,530	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$59,485	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$162,930	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,516,372	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,419,251	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PURCHASED POWER	$92,159,399
MAINTENANCE	$3,620,645
TRANSMISSION/DISTRIBUTION	$3,217,466
CUST ACCOUNTS/GEN AND ADM	$2,790,330

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$133,767,449	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$7,178,050	BOYAmt
EOY	$3,893,043	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,082,158	BOYAmt
EOY	$1,082,158	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$404,385	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$15,870,228	BOYAmt
EOY	$17,940,763	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,917,874	BOYAmt
EOY	$860,000	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$5,047,361	BOYAmt
EOY	$4,240,035	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$393,839,163	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$135,203,339	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$251,321,602	BOYAmt
EOY	$258,635,824	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,753,801	BOYAmt
EOY	$6,951,896	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$290,575,459	BOYAmt
EOY	$293,603,719	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$24,246,078	BOYAmt
EOY	$14,866,030	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$127,844,483	BOYAmt
EOY	$135,119,175	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,465,114	BOYAmt
EOY	$7,563,985	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$159,555,675	BOYAmt
EOY	$157,549,190	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$131,019,784	BOYAmt
EOY	$136,054,529	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$131,019,784	BOYAmt
EOY	$136,054,529	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$290,575,459	BOYAmt
EOY	$293,603,719	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$5,354,425	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$319,680	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$3,459,052	InvestmentCostOrOtherBasisAmt
Book Value	$3,459,052	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$20,032,893	InvestmentCostOrOtherBasisAmt
Depreciation	$9,849,827	DepreciationAmt
Book Value	$10,183,066	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$136,361,074	InvestmentCostOrOtherBasisAmt
Depreciation	$35,652,395	DepreciationAmt
Book Value	$100,708,679	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$233,986,144	InvestmentCostOrOtherBasisAmt
Depreciation	$89,701,117	DepreciationAmt
Book Value	$144,285,027	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$258,635,824	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
CUSTOMER DEPOSITS	$3,678,433
POSTRETIREMENT BENEFITS	$1,096,224
ACCRUED INTEREST	$1,001,173
ACCRUED TAXES	$960,000
DEFERRED CREDITS	$811,483
TVA HEAT PUMP LOAN PROGRAM	$16,672

Field	Value	IRS element (for citing)
Total Liability	$7,563,985	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$139,121,874	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$139,121,874	RevenueSubtotalAmt
Total Revenue Per Form990	$139,121,874	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$133,767,449	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$133,767,449	ExpensesSubtotalAmt
Total Expenses Per Form990	$133,767,449	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE COOPERATIVE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER CERTAIN PROVISIONS OF THE INTERNAL REVENUE CODE, SECTION 501(C)(12). THE COOPERATIVE FILES ANNUAL RETURNS OF ORGANIZATIONS EXEMPT FROM INCOME TAXES WITH THE INTERNAL REVENUE SERVICE (IRS). THE COOPERATIVE IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2022.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
JOSH COMPTON
GM AND EXECUTIVE VP	$250,315	$33,800	$80,331	$364,446
ADAM NEWCOMB
DIRECTOR ENGINEERING	$155,123		$64,947	$220,070
BLAKE MCNEW
VP OF OPERATIONS	$145,080	$1,472	$66,458	$213,010
DEXTER LOWE
LINEMAN	$155,590	$5,080	$51,119	$211,789
JAMES CHAMBERS
OPERATING SUPERVISOR	$150,133	$1,120	$57,130	$208,383
TRAVIS COLLINS
LINEMAN	$141,100	$2,774	$41,366	$185,240
CONARD FRYE
VP/ADMIN TO 1/10/24	$167,444	$879	$4,576	$172,899
KIMBERLY SANDLIN
CFO	$126,054	$2,107	$30,264	$158,425

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6	APPALACHIAN ELECTRIC COOPERATIVE IS MEMBER OWNED BY THE CUSTOMERS IT SERVES.
FORM 990, PAGE 6, PART VI, LINE 7A	EACH INDIVIDUAL ON THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS FOR A THREE YEAR TERM, WITH THREE DIRECTORS UP FOR RE-ELECTION EVERY YEAR. THE MEMBERS ELECT THE DIRECTORS AT AN ANNUAL MEMBER MEETING, WHERE EACH MEMBER GETS ONE VOTE.
FORM 990, PAGE 6, PART VI, LINE 7B	MEMBERS ANNUALLY ELECT DIRECTORS TO FILL EXPIRING TERMS OF A PORTION OF THE COOPERATIVE'S BOARD OF DIRECTORS. THE ELECTION RESULTS ARE RATIFIED BY THE COOPERATIVE'S MEMBERSHIP AT AN ANNUAL MEETING. MEMBERS MUST ALSO VOTE TO APPROVE THE DISSOLUTION, MERGER OR CONSOLIDATION, OR SALE OF A SIGNIFICANT PORTION OF THE ASSETS OF THE COOPERATIVE.
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD REVIEWS AND ATTESTS TO POTENTIAL CONFLICTS OF INTEREST EACH CALENDAR YEAR AND STAFF IS HELD TO CORRESPONDING COMPANY POLICY.
FORM 990, PAGE 6, PART VI, LINE 15A	NATIONAL AND STATE BENCHMARKING DATA IS UTILIZED TO DETERMINE PROPER MARKET RATES FOR THE CEO.
FORM 990, PAGE 6, PART VI, LINE 15B	NATIONAL AND STATE BENCHMARKING DATA IS UTILIZED TO DETERMINE PROPER MARKET RATES FOR OTHER OFFICERS OF THE COOPERATIVE.
FORM 990, PAGE 6, PART VI, LINE 19	BYLAWS AND POLICIES ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9	CHANGE IN MEMBERSHIP CERTIFICATES 250 UNRECOGNIZED ACTUARIAL LOSS POSTRETIREMENT BENEFIT -319,930 TOTAL -319,680

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	APPALACHIAN UTILITY SERVICES LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1109 HILL DRIVE	AddressLine1Txt
City	NEW MARKET	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	378203832	ZIPCd

Field	Value	IRS element (for citing)
EIN	473765703	EIN
Primary Activities	SOLOR POWE	PrimaryActivitiesTxt
Legal Domicile State	TN	LegalDomicileStateCd
End Of Year Assets	$1,612,569	EndOfYearAssetsAmt
Direct Controlling NA	N/A	DirectControllingNACd